Indiana § 32-25-8-7 - Taxes, assessments, and charges

Full text of Indiana Indiana Code § 32-25-8-7 — Taxes, assessments, and charges, with citation guidance and answers to common questions.

§ 32-25-8-7. Taxes, assessments, and charges

Sec. 7. (a) Taxes, assessments, and other charges of:

(1) the state;

(2) any political subdivision;

(3) any special improvement district; or

(4) any other taxing or assessing authority;

shall be assessed against and collected on each condominium unit. Taxes, assessments, and other charges referred to in this subsection may not be assessed and collected on the building or property as a whole.

(b) Each condominium unit shall be carried on the tax books as a separate and distinct entity for the purpose of taxes, assessments, and other charges.

(c) A forfeiture or sale of the building or property as a whole for delinquent taxes, assessments, or charges may not divest or affect the title to a condominium unit if taxes, assessments, and charges on the condominium unit are currently paid.

[Pre-2002 Recodification Citation: 32-1-6-17.]

As added by P.L.2-2002, SEC.10.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 32-25-8-7

What does Indiana Code § 32-25-8-7 cover?

Section 32-25-8-7 ("Taxes, assessments, and charges") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Indiana § 32-25-8-7?

A common citation format is "Indiana Code § 32-25-8-7" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Indiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.

How does Indiana § 32-25-8-7 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.